Control interno administrativo y su incidencia en los procesos de contratación pública de la fuerza aérea ecuatoriana en el centro de operaciones sectorial nro. 1 (cos-1) período 2024.

This study aims to evaluate the administrative internal control and its impact on public procurement processes within the Ecuadorian Air Force, specifically at the Sectoral Operations Center No. 1 (COS-1), during the 2024 period. The research is justified by the presence of financial management deficiencies that compromise institutional efficiency and transparency in the use of public resources. The general objective was to assess financial management to determine the level of regulatory compliance and propose improvements to optimize institutional administration. BA mixed-method approach was employed, incorporating both inductive and deductive methods, as well as qualitative and quantitative techniques such as interviews, questionnaires, and document analysis. This methodology enabled a comprehensive diagnosis of the existing internal controls and their effectiveness. The most significant findings revealed inconsistencies in budget certification, weak bank reconciliation, lack of prior and post-documentary control, and low compliance with COSO model components, all of which adversely affect financial and administrative processes. In conclusion, it is recommended to strengthen internal control mechanisms, provide training for administrative staff, and implement clear strategies that ensure more efficient planning and execution. These measures will contribute to more effective, transparent public management aligned with principles of legality and efficiency.

• Huvudupphovsman: Moyota Cepeda, Diego Fernando (author)
• Materialtyp: masterThesis
• Språk: spa
• Publicerad: 2025
• Ämnen: Control interno; Contratación pública; Gestión financiera; fuerza aérea
• Länkar: https://repositorio.uteq.edu.ec/handle/43000/8734